Trial or balance sheet.



J. BARKER.

TRIAL 0E BALANCE SHEET.

APPLICATION FILED MAY 18. 1911.

1,072,417, Y I Patented Sept. 9, 1913.

JAMES BARLKEB., OF DETROIT, MICHIGAN.

TRIAL .OR BALANGE HElT.

Specification of `Letters Patent.

Application filed May 18, i911.

Patented Sept), 1913.

serial No. 627,989.

To all whom t may concern Be it known that I, JAMES Baluma, a ,citiA zen of the United States of Ameriea, resid.- ing at Detroit, in the county of Vayne and State of Michigan, have invented certain new and useful Improvements in Trial or Balance Sheets, of which the following is a specification, reference being had therein to the accompanying drawings.V

My invention relates to trial or balancesheets divided into complementary sections for the accounts and names respectively, and to that type of trial or balanee-sli1eet in y which one of the sections is provided with an erasing surface permitting the ready erasure of the names or figures thereon.

The invention consists in a detachable portion for the leaf which may be readily engaged therewith or disengaged therefrom, in a transparent protecting strip or covering for the detachable portion, and further in the novel construction and arrangement of the several parts of the leaf as Will be more fully hereinafter described and particularly pointed out in the claims.

In the drawings, Figure 1 is a plan view of a leaf embodying my invention; Fig. 2 is a fragmentary perspective view partly in section thereof; and Figs. 3 and 4 are enlarged sections on the line I/-jz/ and w-az respectively of Fig. l.

The opposite sides or faces of the sheet or leaf A are each divided in the usual manner, into an account section a and a name seetion l), the corresponding sections upon opposite sides of the leaf being alternated. Preferably the account sections are provided With erasing surfaces, such as Celluloid strips e glued or cemented to the sections a. In the usual construction of this type of leaf the names are Written directly upon that portion of the face of the leaf forming the name section and While the erasing surface for the section a permitted the aecounts to be altered, the names could not be changed Without defacing the leaf.

With my improved construction exchangeable name slips or cards B are provided for the sections b and to change the names upon either side of the leaf it is merely necessary to substitute a new card or slip, having thereon the names desired, for the card in engagement With the leaf. Arranged over the sections I) are strips C fastened at their top and bottom edges to the leaf and forming with the latter a pocket within which the cards are positioned. These Strips ,are of a size to completely cover the name section and :are formed of trans parent material, preferably Celluloid, so as to `permit the names on :the ,card thereben Heath to 'be visi-ble. Tebe ends .of the strips C may be secured to the leaf in any `desirable manner, but in the construction illustrated, the top .and bottom edges of the leaf are provided With binding strips d .connected to the leaf by stitching e, the stitching passing through the ends of the transparent strips. The binding is also cemented for a portion of its length to the face of the account seetion and for the remaining portion to the strips C, forming shoulders f at the junction of the account and name sections, which serve as abutments for the inner edge of the cards.

The name strips or cards B are of substantially the same Width as the sections Z) but are of a length slightly less than the distance between the stitching at the top and bottom of the leaf. As shown in Fig. 2 the card B is engaged with the leaf by being inserted laterally beneath the longitudinal edge g of the transparent strip, the stitching positioning the card longitudinally and the shoulders f' laterally.

It is customary for the figures on the account section to be made with pencil and as the name and account sections upon opposite sides of the leaf are alternated, if the writing on the name section is exposed, the peneiling on the account section of one leaf tends to blur the Writing on the name seetion of the adjacent leaf. This objection is eliminated by my improved construction since the writing on the nam-c cards is protected by the strips C, and also as the surface of the Celluloid strip C is very smooth, the blurring of the figures on the account section is prevented.

lVhat I claim as my invention is:

l. A trial or balanee sheet having each of its faces divided into complementary sections, one of the sections having an erasing surface, a transparent strip arranged over the other section and having its ends secured to the sheet forming with the latter a pocket, and a card detachably slidably engaging the pocket, the corresponding see tions upon opposite faces of the sheet being alternated.

2. A trial or balance sheet having each of its faces divided into complementary seetions, one of the sections having,- anwerasing surface, a transparent strip arranged over the other section and secured to the sheet forming' therewith a pocket, aeard detachably slidahly engaging' the pocket, and -a binding at'the top and bottom edges ofthe sheelt serving` as a means for positioning the ear 3. Atrial or balance sheet having the, face thereof divided into complementary sections, an erasing` surface permanently secured to one of the sections, a transparent strip arranged over the other section and attached to the sheet forming therewith a pocket, and a card detaohably slidably engaging the pocket.

4e. A trial or balance sheet having the face thereof divided into complementary seetions, one of the sections having an erasing surface-a slip or card detachably engaging the sheetY and positioned over the other sec-A tion, and a covering of transparent material for the detachable slip permanently secured to the sheet. Y

tions,`one of the Vsections having' an erasing surface; a slip or card upon which names are adapted to be Written, detaehably engaging the other section, and aV transparent covering' for the detachable strip secured to the sheet.n y' c.,

In testimony whereof I affix my signature in presence of two witnesses.

' JAMES BARKER.

lVitnesses: n

JAMES P. BARRY, ADELAIDE I. ADAMS.

Copies of this patent may be obtained for five cents each, by addressing the f Commissioner of Patents.

Washington, D. C. 

